Method

Make the beignet batter: in a saucepot bring 20 ounces water, the butter, sugar, and salt to a rolling boil over high heat. Make sure the butter is completely melted, then all at once, turn off the heat, remove the pot from the stove, add the flour and stir immediately. Return the pot to the stove and turn on the heat to medium. Stir just until the mixture is well combined and becomes a ball (it will pull away from the edges of the pot).

Place the mixture in the bowl of a stand mixer fitted with a paddle attachment and beat on low speed for 1 to 2 minutes, then add the eggs, one at a time, allowing the mixture to fully incorporate the eggs before adding another. When all of the eggs are mixed in, add the pecans and mix to combine.

Make the butterscotch sauce: place all ingredients except the cream in a saucepot and bring to a boil. Stir once and cook until syrupy. Remove the pot from the heat and carefully add the cream. Stir again until the sauce has a uniform consistency. Allow to cool.

Fill a Dutch oven with oil (or a deep fryer) and heat to 375°F. Spoon 5 balls of beignet batter into the hot oil and fry until golden. Remove the beignets and drain on a paper towel–lined plate. Repeat with the rest of the dough.

Pipe 1 tablespoon of butterscotch sauce into each beignet with a squeeze bottle fitted with a small tip. Dust liberally with powdered sugar and serve with the holes up so the sauce doesn’t ooze out.